CA Final Audit Basics Class 3 Revision

In this podcast, we will revisit the Basics of Audit to ensure that students are familiar with all the essential auditing terms. While you have studied these concepts in CA Intermediate, it's natural to have missed or forgotten some terms. That’s why it’s crucial to refresh the basics before diving into the main syllabus. Don’t underestimate these basics—if they aren’t clear, Auditing can become quite challenging.

Topics covered in the class:

* Assertions

* Assertions related to transactions

* Occurrence

* Completeness

* Accuracy

* Cut-off

* Classification

* Assertions related to Account Balance

* Existence

* Rights and obligations

* Completeness

* Valuation and allocation

* Assertions related to Presentation and Disclosure

* Occurrence and rights and obligations

* Completeness

* Classification and understandability

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RegardsNeeraj Arora

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